Oslo Company produces large quantities of a standardized product. The following information is available for the first process in its production activities for May.

Units			Costs
Beginning work in process inventory	4,100		Beginning work in process inventory
Started	12,500		Direct materials	$	2,978
Ending work in process inventory	3,200		Conversion		5,628
							$	8,606
Status of ending work in process inventory			Direct materials added					205,350
MaterialsPercent complete	100	%	Direct labor added					129,680
ConversionPercent complete	30	%	Overhead applied (90% of direct labor)					116,712
			Total costs to account for				$	460,348
			Ending work in process inventory				$	52,661

Prepare a process cost summary report for this process using the weighted-average method. (Round "Cost per EUP" to 2 decimal places.)

Total costs to account for: Total costs to account for: Total costs accounted for Difference due to rounding cost/unit Unit reconciliation: Units to account for: Total units to account for Total units accounted for: Total units accounted for Equivalent units of production (EUP)- weighted average method Units % Materials EUP-Materials Conversion EUP- Conversion Total units Cost per equivalent unit of production / Materials Conversion Costs EUP Costs EUP Total costs - Equivalent units of production Cost per equivalent unit of production (rounded to 2 decimals) Total costs accounted for: Cost of units transferred out: EUP Direct materials Conversion Cost per EUP Total cost Total costs transferred out EUP Total cost Costs of ending work in process Direct materials Conversion Total cost of ending work in process Total costs accounted for Cost per EUP $ 0.00 $ 0.00